The tariff classification of footwear from China

N281759 January 20, 2017 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.9060 Mr. Luis Pinzon Nine West Holdings Inc. 200 W Rittenhouse Circle, Door # 6 Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Mr. Pinzon: In your letter dated December 5, 2016, you requested a tariff classification ruling. The submitted sample from the Easy Spirit collection, identified as Style # HILINE2, is a woman’s closed-toe, closed-heel, casual shoe that does not cover the ankle. The upper is made from textile material, synthetic rubber or plastics, and leather. You have provided the breakdown of the upper as 44.14 percent textile material, 16.25 percent rubber/plastics, and 39.61 percent leather. It features a lace that is threaded through textile loops, and two metal eyelets, forming a functional lace closure. The outer sole is made from rubber or plastics. The shoe is not protective nor does it have a foxing or foxing-like band. You provided a value of over $12/pair. The applicable subheading for Style # HILINE2 will be 6404.19.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for women. The rate of duty will be 9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division